Özet:

Article 92(1) prohibits any aid granted by a Member State or through state resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods. According to the Commission the following constitute prohibited aids: direct subsidies, tax exemptions, preferential interest rates, guarantees of loans on especially favourable terms, acquisitions of land or buildings either gratuitously or on favourable terms, provision of goods and services on preferential terms, indemnities against losses and other measures of similar effect 1. This list was further extended to include reimbursement of costs in case of success, direct or indirect state guarantees of grants or credits, preferential application of discount rates, preferential settlement of public accounts, deferred collection of fiscal and social contributions2.